Sales and Use Tax Annotations

Annotation 385.1350

(f) SPECIFIC PUBLICATIONS

385.1350Bible Study Guides as Periodicals. Bible study guides used in classroom instruction qualify as exempt periodicals provided each issue contains a significant amount of new material and is published at average intervals not exceeding three months. If reissued cyclically without a significant amount of new material, bible study guides do not qualify as exempt periodicals. 05/28/76. (Am. M99–1).

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